我国所得税会计处理中债务法的选择  

The selection of debt methods in dealing with income tax accounting in China

作　　者：幸强[1] 胡健[1] 

机构地区：[1]西南财经大学,四川成都610074

出　　处：《广州市财贸管理干部学院学报》2002年第1期49-54,共6页Journal of Guangzhou Finance & Trade Management Institute

摘　　要：随着我国经济体制改革的深入以及加入WTO ,各种新情况不断出现 ,这就要求会计改革能够跟上时代的步伐。文章拟就我国目前所得税会计处理的损益表债务法与国际上采用的资产负债表债务法进行研究探讨 ,并结合我国的实际情况提出一些具体的适用我国的措施 ,以期对我国相关具体会计准则的制定起一点参考作用 。With the thorough development of China's economic structure reformation and accession to WTO, new situations keep coming, which requir the close following steps of accounting reformation. By reseaching into the area of the income tax accounting means: both the income a/c-debt method used now in China, and the balance sheet approach in international, the paper suggested some specific measures according to the actual situation of China, so as to give some advices to the formulating of the particular accounting rules, and keep pace with the international fashion.

关 键 词：中国 所得税 会计处理 暂时性差异 时间性差异 损益表债务法 资产负债表债务法 

分 类 号：F231[经济管理—会计学]